BEGIN      { Comment="#" }
/^[ \t]*$/ { dump(); next; }
           { Text = (Text ? Text "\n" : "" ) $0 }
END        { dump() }

function dump() {
    if (Text) 
			print dump1(Text) "\n"
	Text=""
}
function dump1(text) {
	if (text ~ /^[ \t][ \t][ \t]/)
		return text 
	if (text ~ /^[ \t][ \t]/)
	    return comment(text)
	if (text ~ /^[ \t]/)
	    return text 
	return comment(text)
}  
function comment(text) {
	 gsub(/\n/,"\n" Comment,text);
	 return Comment text   
}
